Cream the softened butter and granulated sugar in a mixing bowl until light and fluffy, about 3-5 minutes.

Beat in the room temperature eggs and vanilla extract until well incorporated.

Gradually sift in the flour, baking powder, baking soda, and salt. Mix until just combined.

Cover the cookie dough with plastic wrap and chill in the refrigerator for 30 minutes.

Preheat the oven to 350°F (175°C). Scoop the dough onto lined baking sheets, spacing them 2 inches apart.

Bake for 10-12 minutes until edges are golden but centers remain soft.

While cookies cool, whip the heavy cream in a bowl until soft peaks form, then gradually add powdered sugar and vanilla, whipping until thick.

Melt chocolate chips in a microwave-safe bowl, stirring in intervals until smooth. Add vegetable oil to create a glossy glaze.

Match cookies in pairs, spread cream filling on one side, and top with another cookie. Drizzle with chocolate glaze.

Let glaze set before serving.